The tariff classification of a man's packable jacket from Taiwan

NY B89665 October 3, 1997 CLA-2-62:RR:NC:WA:357 B89665 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Esta Knipper Abe M. Knipper, Inc. 80 Sheridan Boulevard Inwood, New York 11096 RE: The tariff classification of a man's packable jacket from Taiwan Dear Ms. Knipper: In your letter dated September 12, 1997, on behalf of Kenneth Barnard, Ltd., you requested a classification ruling. The sample submitted, style number S/4000, is a man's hip-length jacket constructed of a shell fabric composed of woven 100% polyester microfiber fabric which you state is coated on the inner surface with 600mm polyurethane. The garment is fully lined with a woven 100% nylon fabric. The jacket has a pointed collar, a full front opening secured by a zipper closure, and an overlapping flap with three snaps that covers the zipper area. There are two front slash pockets at the waist and the sleeve cuffs and waistband are elasticized. The garment features an additional free hanging double mesh lining on the back panel which is composed of a 100% nylon fabric. The double mesh lining extends approximately 3/4 down the length of the jacket and has a reversible zipper pull closure at the bottom. When the jacket is not in use the mesh lining can be inverted and the jacket can be folded and secured within the lining by the zipper closure allowing the wearer to pack and carry the jacket. The sample is being returned to you as you have requested. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division